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  Miscellaneous 2010

The administrative penalty regime - A swinging reminder or just swinging paper?

Source: Victoria

Published Date: 5 Mar 2010

 

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This paper explains how the penalty system works and tests the correctness of the following propositions:
  • the purpose of penalties is to punish bad behaviour
  • the Commissioner does not impose penalties
  • if it's not my fault or I don't get a benefit, I will not be penalised
  • the Commissioner's remission power should be exercised only in exceptional circumstances
  • the penalty "safe harbour" under the Tax Agents regime is safe
  • the chances of the AAT or the Court overturning the Commissioner's penalty decision is high.
Author(s)

Individual Session

The administrative penalty regime - A swinging reminder or just swinging?

Author(s): Paul Sokolowski CTA
Materials from this session:

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Details

  • Published By: Paul Sokolowski CTA
  • Published On:5 Mar 2010
  • Took place at:Melbourne Convention & Exhibition Centre

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